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Accumulated Other Comprehensive Income (Loss) (Tables) | 12 Months Ended
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Dec. 31, 2018
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] |
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block] |
The components of accumulated other comprehensive income are as follows:
millions of Canadian dollars | Unrealized (loss) gain on translation of self-sustaining foreign operations | Net change in net investment hedges | (Losses) gains on derivatives recognized as cash flow hedges | Net change on available-for-sale investments | Net change in unrecognized pension and post-retirement benefit costs | Total AOCI
Balance, January 1, 2018 | $ | 30 | $ | 48 | $ | (3) | $ | 3 | $ | (243) | $ | (165)
Other comprehensive income (loss) before reclassifications |  | 624 |  | (122) |  | 2 |  | - |  | - |  | 504
Amounts reclassified from accumulated other comprehensive income loss |  | - |  | - |  | (6) |  | (4) |  | 9 |  | (1)
Net current period other comprehensive income (loss) |  | 624 |  | (122) |  | (4) |  | (4) |  | 9 |  | 503
Balance, December 31, 2018 | $ | 654 | $ | (74) | $ | (7) | $ | (1) | $ | (234) | $ | 338
For the year ended December 31, 2017
Balance, January 1, 2017 (1) | $ | 489 | $ | (49) | $ | (21) | $ | (1) | $ | (283) | $ | 135
Other comprehensive income (loss) before reclassifications |  | (459) |  | 97 |  | 10 |  | 5 |  | - |  | (347)
Amounts reclassified from accumulated other comprehensive income loss (gain) (2) |  | - |  | - |  | 8 |  | (1) |  | 40 |  | 47
Net current period other comprehensive income (loss) |  | (459) |  | 97 |  | 18 |  | 4 |  | 40 |  | (300)
Balance, December 31, 2017 | $ | 30 | $ | 48 | $ | (3) | $ | 3 | $ | (243) | $ | (165)
(1) The January 1, 2017 balance of AOCI and Regulatory Assets includes a prior period reclassification of $44 million in unrecognized pension and post-retirement benefit costs and $18 million in deferred taxes ($26 million, net of tax) to be consistent with current year presentation.
(2) Certain net changes in unrecognized pension and post-retirement benefit costs for Emera Maine of $4 million were previously presented as a change in AOCI and are now presented as a change in Regulatory Assets for the year ended December 31, 2017 to be consistent with current year presentation.
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block] |
The reclassifications out of accumulated other comprehensive income (loss) are as follows:
For the |  | Year ended December 31
millions of Canadian dollars |  |  | 2018 |  | 2017
Affected line item in the Consolidated Financial Statements |  |  |  |
Losses (gain) on derivatives recognized as cash flow hedges |  |  |  |
Power and gas swaps | Non-regulated fuel for generation and purchased power | $ | (1) | $ | (3)
Foreign exchange forwards | Operating revenue - regulated |  | (5) |  | 10
Total before tax |  |  | (6) |  | 7
| Income tax recovery (expense) |  | - |  | 1
Total net of tax |  | $ | (6) | $ | 8
Net change in available-for-sale investments |  |  |  |
| Other income (expenses), net | $ | - | $ | (1)
| Retained earnings (1) |  | (4) |  | -
Total net of tax |  | $ | (4) | $ | (1)
Net change in unrecognized pension and post-retirement benefit costs |  |  |  |
Actuarial losses (gains) | Operating, maintenance and general (“OM&G”) | $ | 25 | $ | 33
Past service costs (gains) | OM&G |  | (1) |  | (8)
Amounts reclassified into obligations | Pension and post-retirement benefits |  | (17) |  | 11
Total before tax |  |  | 7 |  | 36
| Income tax recovery (expense) |  | 2 |  | 4
Total net of tax |  | $ | 9 | $ | 40
Total reclassifications out of AOCI, net of tax, for the period | $ | (1) | $ | 47
(1) Related to the adoption of ASU 2016-01, Financial Instruments – Recognition and Measurement of Financial Assets and Financial Liabilities. Refer to note 2 for additional detail.

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